August 2019 Article Archives
Help Shape Cooperative Education: NSAC Call for Presentations
Do you have a topic you'd like to recommend for the next webinar or conference? Know an industry expert who would make a great presenter? Or are you or someone from your organization interested in sharing your expertise with the cooperative community? We'd love to hear your ideas! We're looking for: Timely topics and emerging issues that affect your cooperative. Recommendations for engaging speakers and subject matter ...
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NSAC Announces 2026–2027 Scholarship Recipients
Investing in the next generation of leaders is one of the most meaningful ways NSAC supports the cooperative community. Through its annual Scholarship Program, the National Society of Accountants for Cooperatives is proud to help outstanding students pursue their educational goals while encouraging academic excellence, leadership, and lifelong learning. This year, NSAC received an impressive number of applications from exceptionally talented ...
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Attend Cooperative IMPACT 2026 and Visit the NSAC Booth
Early-bird registration is now open for NCBA CLUSA’s 10th Annual Cooperative IMPACT Conference! For 10 years, the Cooperative IMPACT Conference has brought together leaders, innovators, and advocates from across the cooperative movement to explore what’s next—and shape the future together. Under the theme, “Built for This Moment,” IMPACT 2026 will take place October 7-8 in Washington, DC, at Convene Hamilton ...
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A Framework for Addressing Data Concerns for Cooperatives
INTRODUCTION Cooperatives accumulate tremendous volume of data in the performance of accounting processes. In today’s world, collecting data leads to inherent risks. Such risks include crimes from access to personal identifiable information (PII), commercial sabotage, ransomware, and a variety of other risks. In fact, there is a need to be concerned about losing physical control of that data with cloud services which increases the need ...
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FASB ISSUES Accounting Standards Update 2026-01 EQUITY (Topic 505) – Initial Measurement of Paid-in-Kind Dividends on Equity-Classified as Preferred Stock - April 2026 Summary
Summary Why Is the FASB Issuing This Accounting Standards Update? The Board is issuing this Update to provide authoritative guidance on how an issuer should initially measure paid-in-kind (PIK) dividends on equity-classified preferred stock. The amendments do not affect an entity’s determination of when to recognize PIK dividends. Stakeholders expressed concerns that current generally accepted accounting principles (GAAP) do not address ...
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